Audit Committees in Central Banks /

This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and exp...

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Bibliographic Details
Main Author:	Sullivan, Kenneth
Other Authors:	Camilleri Gilson, Marie-Thérèse, Dal Corso, Marie, Lybek, Tonny
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 2007
Series:	IMF Working Papers ; Working Paper No. 07/73 IMF Working Papers; Working Paper ; No. 2007/073 IMF eLibrary
Subjects:	Accounting framework Accounting system Accounting treatment Accounting Administrative Process in Public Organizations Audit committee Audit committees Auditor independence Bank accounting Bank act Bank activities Bank board Bank business Bank credibility Bank for international settlements Bank governance Bank issues Bank law Bank laws Bank losses Bank objectives Bank of botswana Bank of canada Bank of england Bank of japan Bank of latvia Bank of spain Bank of thailand Bank operations Bank publications Bank reporting Bank reports Bank staff Bank transfers Bankers Banking publications Banking services Banking supervision Banking supervisors Banking Board meetings Board member Board members Board membership Boards of directors Breach of duty Bureaucracy Business ethics Business lawyer Capital base Central Banks and Their Policies Central bank credibility Central bank legislation Central banking Chief accountant Chief executive Chief financial officer Commercial corporation Commercial corporations Commercial enterprises Commercial transactions Companies act Company law Company laws Comparative corporate governance Comparative corporate law Compliance officer Conflict of interest Conflicts of interest Corporate board Corporate boards Corporate collapses Corporate failure Corporate finance Corporate governance code Corporate governance codes Corporate governance principles Corporate governance system Corporate governance Corporate law Corporate performance Corporate structure Corporation Corporations Decentralization Director liability Disclosure requirements Eastern caribbean central bank Electronic banking Ex ante Exchange act Exchange commission External auditor Fiduciary duties Fiduciary duty Fiduciary obligations Financial disclosure Financial information Financial performance Financial reports Financial statement Financial statements Financial transactions Good corporate governance Governance arrangements Governance principles Governance responsibilities Governance system Government and the Monetary System Independence requirements Independent audit committee Independent audit Independent directors Individual company Internal audit Internal control International reserve Major shareholder Monetary Standards and Regimes Monetary authority National association National bank Off balance sheet Principal-agent Regulatory approach Rights of shareholders Share option Shareholder wealth Shareholders meeting Stakeholder theory Stock exchange Stock exchanges Stock options Administrative Processes in Public Organizations Auditing Auditing, Internal Banks and Banking Banks and banking Banks Corruption Depository Institutions External audit Finance, Public Financial reporting, financial statements Internal controls Management accounting & bookkeeping Micro Finance Institutions Monetary Systems Mortgages Payment Systems Public Administration Public Finance Public Sector Accounting and Audits Public finance & taxation Public financial management (PFM) Regimes Revenue administration Revenue Standards Taxation, Subsidies, and Revenue: General Bosnia and Herzegovina Grenada Japan Romania United Kingdom
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Audit Committees in Central Banks /

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